Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60304 — Determination If No Return Made
Cal. Rev. & Tax. Code § 60304
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-09-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Promptly after making its determination, the board shall give to the delinquent person written notice of the estimate, including tax, interest, and penalty. The notice shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determination.
Citator
Cal. Rev. & Tax. Code § 60304 — Determination If No Return Made is in force in the current edition of the Code, and nothing recorded condemns it.
Promptly after making its determination, the board shall give to the delinquent person written notice of the estimate, including tax, interest, and penalty. The notice shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determination.